The trustee of the debtor’s estate in any case under title 11 of the United States Code may intervene, on behalf of the debtor’s estate, in any proceeding before the Tax Court to which the debtor is a party.
Pub. L. 96–589, § 6(c)(1)94 Stat. 3407(Added , , .)
Editorial Notes
Prior Provisions
section 7465 of this titleA prior section 7464 was renumbered .
Statutory Notes and Related Subsidiaries
Effective Date
section 7(e) of Pub. L. 96–589section 108 of this titleSection effective , but not applicable to proceedings under Title 11, Bankruptcy, commenced before , see , set out as an Effective Date of 1980 Amendment note under .